The tariff classification of mattress foot protectors

N231843 September 21, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Julie Weimer Parkland Design P.O. Box 1084 Camas, WA 98607 RE: The tariff classification of mattress foot protectors Dear Ms. Weimer: In your letter dated August 13, 2012, you requested a tariff classification ruling. You submitted three samples of showroom mattress foot protectors. The mattress protectors keep the surface of mattresses clean when prospective buyers lie on them to test the mattress. The first mattress foot protector is made up of woven textile fabric with cellular natural rubber backing; this construction is considered to be a textile fabric for tariff purposes. Hook-and-loop closure strips are sewn to the back side so that this mattress protector can be attached to other protectors or mattresses. Two clear plastic specification windows sewn on the lower portion can hold printed advertisement information about the mattress. The second protector is made up of woven textile fabric with cellular natural rubber backing and is also considered to be a textile fabric for tariff purposes. Also, lined woven fabric with piped edges is sewn to the mattress protector. This fabric also has hook-and-loop closure strips sewn to its back so that this mattress protector can be matted over other mattress protectors, bed spreads, etc. The third mattress protector is made up with a 1/4” plastic foam core sandwiched between woven textile fabrics, the edges of which have been hemmed with rolled fabric. This mattress protector also includes a separate heavy woven fabric hemmed on all sides with two hook-and-loop closure strips on the back. Each of the submitted styles can be made up with or without the specification windows with plastic inserts. The applicable subheading for the textile mattress foot protectors will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as you. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division